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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-72-103

Definitions

Official textleg.mt.gov

15-72-103 . Definitions. As used in this part, unless the context requires otherwise, the following definitions apply:

# (1)

"Customer" or "purchaser" means a person who acquires for consideration electricity for use or consumption and not for resale.

# (2)

"Distribution services provider" means a person controlling or operating distribution facilities for distribution of electricity to the public. A distribution services provider includes a purchaser who takes electricity directly from a transmission line or substation and a purchaser who generates electricity for the purchaser's own use but does not include electricity generated by the purchaser for noncommercial use or for agricultural use.

# (3)

"Person" means an individual, estate, trust, receiver, cooperative association, corporation, limited liability company, firm, partnership, joint venture, syndicate, or other entity, including any gas or electric utility owned or operated by a county, municipality, or other political subdivision of the state.

# (4)

"Transmission services provider" means a person or entity controlling or operating facilities used for the transmission of electricity.

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In this chapter (17 sections)
  1. 15-72-101 · Short Title
  2. 15-72-102 · Legislative Findings And Declaration Of Purpose
  3. 15-72-103 · Definitions
  4. 15-72-104 · Wholesale Energy Transaction Tax -- Rate Of Tax --…
  5. 15-72-105 · Multistate Exemption
  6. 15-72-106 · Collection Of Wholesale Energy Transaction Tax --…
  7. 15-72-107 · Through 15-72-109 Reserved
  8. 15-72-110 · Returns -- Payment -- Authority Of Department
  9. 15-72-111 · Examination Of Return -- Adjustments -- Delivery Of Notices…
  10. 15-72-112 · Penalties And Interest For Violation
  11. 15-72-113 · Authority To Collect Delinquent Taxes
  12. 15-72-114 · Penalty And Interest On Deficiency
  13. 15-72-115 · Limitations
  14. 15-72-116 · Refunds -- Interest -- Limitations
  15. 15-72-117 · Administration -- Rules
  16. 15-72-601 · Invasive Species Fee For Hydroelectric Facilities
  17. 15-72-602 · Terminated
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